852 resultados para Post-war period
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Cover-title.
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Submitted by Mr. George.
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Mode of access: Internet.
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Mode of access: Internet.
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Mode of access: Internet.
The space program in the post-Apollo period; a report of the President's Science Advisory Committee,
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Commonly known as the Long report [Long, Franklin A.]
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This paper examines the relationship between medical and hospital accounting discourses during the two decades after the 1946 National Health Service (NHS) Act for England and Wales. It argues that the departmental costing system introduced into the NHS in 1957 was concerned with the administrative aspects of hospital costliness as contemporary hospital accountants suggested that the perceived incomparability, immeasurability and uncontrollability of medical practice precluded the application of cost accounting to the clinical functions of hospitals. The paper links these suggestions to medical discourses which portrayed the practice of medicine as an intuitive and experience-based art and argues that post-war conceptions of clinical medicine represented this domain in a manner that was neither susceptible to the calculations of cost accountants nor to calculating and normalising intervention more generally. The paper concludes by suggesting that a closer engagement with medical discourses may enhance our understanding of historical as well as present day attempts to make medicine calculable.
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The Sarbanes-Oxley Act represents an important watershed event in the history and regulation of the accounting profession. In this dissertation, I develop arguments as to why we can expect differences in auditor behavior before and after SOX and empirically test if indeed there were differences in auditor behavior before and after SOX. My dissertation consists of three essays. For the three essays, I investigate issues related to auditor independence, audit pricing, the impact of auditor changes in the post-SOX period. The motivation for the first part of my research comes from the SEC's assertions that there are differences between types of non-audit services in terms of their potential to adversely impact auditor independence. The first part of my dissertation empirically validates the SEC's assertions that auditors would be more conservative in those instances where the tax and other non-audit services fee ratios are high but not when the audit-related fee ratio is high. The second part of my study examines if auditors are less likely to "low ball" their audit fees in the period after SOX than in the period preceding SOX. Legislators, regulators, and the media have expressed concerns that auditors "low ball" the fees for initial year audits and that such low-balling can lead to reduced audit quality. I find that there is significant initial year audit fee discount in pre-SOX period and but the fee discount does not hold in post-SOX periods. The third part of my dissertation examines the association between auditor switches and auditor conservatism. I find that a large portion of Big 4 clients switch to non-Big 4 auditors and there is no significant evidence indicating that successor auditors are more conservative in the post-SOX period.
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Introduction: There are few studies on body composition and the effects of diet on weight postpartum women. The aim was to evaluate the body composition and bone parameters in lactating rats treated with diet containing flaxseed flour during postweaning period. Methods: After weaning, the lactating rat were divided in control (n = 6) and experimental (F, n = 6) group, treated with 25% flaxseed flour diet. After 30 days, body composition by dual-energy X-ray absorptiometry, serum analysis, organs and intra-abdominal fat mass, femur and lumbar vertebra parameters were determined. Results: The groups showed similar food intake, body mass and bone parameters. While F group showed the following: lower body (-5%), gonadal (-17%), mesenteric (-23%) and intra-abdominal (-6%) fat mass. Increase of HDL-cholesterol (+10%) and lower glucose (-15%), triglycerides (P < 0.05, -37%) and cholesterol (P < 0.05, -21%). Conclusions: The findings highlight the effects of flaxseed for control of adiposity and to maintain a healthy biochemical profile during the postnatal period.
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This thesis examines how married couples bought and created a modern home for their families in suburban Glasgow between 1945-1975. New homeowners were on the cusp of the middle-classes, buying in a climate of renters. As they progressed through the family lifecycle women’s return to work meant they became more comfortably ensconced within the middle-classes. Engaged with a process of homemaking through consumption and labour, couples transformed their houses into homes that reflected themselves and their social status. The interior of the home was focused on as a site of social relations. Marriage in the suburbs was one of collaboration as each partner performed distinct gender roles. The idea of a shared home was investigated and the story of ‘we’ rather than ‘I’ emerged from both testimony and contemporary literature. This thesis considers decision-making, labour and leisure to show the ways in which experiences of home were gendered. What emerged was that women’s work as everyday and mundane was overlooked and undervalued while husband’s extraordinary contributions in the form of DIY came to the fore. The impact of wider culture intruded upon the ‘private’ home as we see they ways in which the position of women in society influences their relationship to the home and their family. In the suburbs of post-war Glasgow women largely left the workforce to stay at home with their children. Mothers popped in and out of each other houses for tea and a blether, creating a homosocial network that was sociable and supportive unique to this time in their lives and to this historical context. Daily life was negotiated within the walls of the modern home. The inter-war suburbs of Glasgow needed modernising to post-war standards of modern living. ‘Modern’ was both an aesthetic and an engagement with new technologies within the house. Both middle and working-class practices for room use were found through the keeping of a ‘good’ or best room and the determination of couples to eat in their small kitchenettes. As couples updated their kitchen, the fitted kitchen revealed contemporary notions of modern décor, as kitchens became bright yellow with blue Formica worktops. The modern home was the evolution of existing ideas of modern combined with new standards of living. As Glasgow homeowners constructed their modern home what became evident was that this was a shared process and as a couple they placed their children central to all aspects of their lives to create not only a modern home, but that this was first and foremost a family home
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In this thesis I investigate issues of post-war concrete buildings and how we can both add value and make adaptable what we have traditionally defined as not valuable and not adaptable. 55% of United States’ commercial building stock was built between the years of 1960 and 1980, leaving 36 billion square feet of building material to be adaptively reused or at the bottom of a landfill. Currently, our culture does not value many character defining features of these buildings making the preservation of these buildings difficult, especially at this 50 year critical moment of both the attribution of a “historic” status and time when major renovation of these buildings needs to occur. How can architects add value to a building type, sometimes called “brutalist”, that building culture currently under values and thinks is “obsolete”? I tested this hypothesis using the James Forrestal Building in Washington D.C. After close study of the obsolescence, value,history and existing conditions, I propose a design that adds value to Southwest Washington D.C. and may serve as an example for post-war renewal around the country.
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The relations between China and Japan are strained and continue to foster negative emotions partly because of China’s grievances about Japan’s actions during World War II and the allegedly false historiographical accounts found in Japanese history textbooks. This study will utilize historical analysis of the events leading up to the Nanjing Massacre in December of 1937, examine the Japanese Ministry of Education’s (MEXT) critical and contentious role in the selection of textbooks, used for primary and secondary schools, and will also juxtapose the controversial 2001 Atarashii rekishi kyōkasho with current Japanese history textbooks. The study will also include a syntactical analysis of key terms through my own original translations of multiple Japanese history textbooks, which are currently used in the Japanese school curriculum, to reveal that the textbook publishers, MEXT, and regulation councils are involved in adjusting the content causing the information to reveal various degrees of whitewashing.